Alaska Statutes Title 43. Revenue and Taxation § 43.10.032. Debt to state; enforcement

(1) a tax levied under this title that is due and unpaid;

(2) the interest, penalty, additional amount, or addition to a tax under (1) of this subsection;

(3) a tax levied under this title that has been erroneously refunded; and

(4) the interest, penalty, additional amount or addition to a tax that has been erroneously refunded.

(1) collected by lien foreclosure; or

(2) recovered in a civil action brought by the state.